ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea)
https://www.revistaespacios.com Pag. 108
!
Vol. 43 (11) 2022 • Art. 8!
Recibido/Received: 19/10/2022 Aprobado/Approved: 13/11/2022 Publicado/Published: 15/11/2022
DOI: 10.48082/espacios-a22v43n11p08
Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México
The impact of corporate social responsibility on sustainable development
GODINEZ-REYES, Norma Laura
1
ALFARO-CALDERÓN, Gerardo
2
Resumen
El objetivo de esta investigación fue conocer la incidencia de segundo orden de las variables de
Responsabilidad Social Empresarial en el Desarrollo Sostenible. Se utilizó un modelo de la teoría de
efectos olvidados. Se encontró que los factores de responsabilidad sobre el producto, prácticas
laborales y gestión ambiental, tienen incidencia indirecta baja en las metas de competitividad del país e
infraestructura. Este resultado indica que integrar estrategias de responsabilidad social en las empresas
coadyuva a las metas de desarrollo sostenible.
Palabras clave: Responsabilidad social empresarial, efectos olvidados, desarrollo sostenible
Abstract
The aim of this research was to find out the second-order impact of Corporate Social Responsibility
variables on Sustainable Development. A neglected effects theory model was used. It was found that
the factors of product responsibility, labor practices and environmental management have a low
indirect impact on the goals of Country Competitiveness and Infrastructure. This result indicates that
integrating social responsibility strategies in companies, contributes to the goals of sustainable
development
Key words: Corporate social responsibility, forgotten effects, sustainable development
1. Introducción
"#$! %&%'(#$! )*'+,-.%$! /%.-0,#'-+#$! 0#'! -$1%0(#$! 0#)#! %.! 0-)2,#! 0.,)3(,0#4! .-! 1#2/%5-4! %.! -*)%'(#! %'! .-$!
+%$,6*-.+-+%$4!.#$!/,%$6#$!%'!.-!$-.*+4!%'(/%!#(/#$4!7-'!1*%$(#!+%!)-',8,%$(#!9*%!(-'(#!.#$!6#2,%/'#$!0#)#!.-$!
%)1/%$-$!+%2%'!(#)-/!-00,#'%$!,')%+,-(-$!1-/-!-(%'+%/.#$:!;#'%/!%'!.-!-6%'+-!+%!.-$!%)1/%$-$4!+%.!6#2,%/'#!
<!+%!.-!$#0,%+-+!0,&,.!%.!(%)-!+%!.-!=%$1#'$-2,.,+-+!>#0,-.!?=>@!1%/),(,/3!),(,6-/!/,%$6#$!-)2,%'(-.%$!<!$#0,-.%$4!
1/%$%'(%$! <! 8*(*/#$4! 0/%-'+#! &-.#/! (-'(#! 1-/-! .-$! #/6-',5-0,#'%$! 0#)#! 1-/-! %.! 1.-'%(-4! %'0-),'-'+#! .#$!
%$8*%/5#$!(/,1-/(,(#$!-!*'!+%$-//#..#!$#$(%',2.%:!!
!
!
!
1
Profesora e Investigadora Asociada, de tiempo completo. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de
Hidalgo. México. lgodinez@umich.mx
2
Profesor e Investigador Titular, de tiempo completo. Facultad de Contaduria y Ciencias Administrativas. Universidad Michoacana de San Nicolás de
Hidalgo. México. gerardo.alfaro@umich.mx
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 109
A$!-$B!9*%! .-!=%$1#'$-2,.,+-+!>#0,-.! A)1/%$-/,-.!?=>A@!$%! 0#'&,%/(%!%'!*'! 8-0(#/! /%.%&-'(%!%'!%.!.#6/#!+%!.#$!
#2C%(,&#$!+%.!+%$-//#..#!$#$(%',2.%4!<-!9*%!0#)#!.#!)-',8,%$(-!.-!D/6-',5-0,E'!1-/-!.-!F##1%/-0,E'!<!%.!G%$-//#..#!
A0#'E),0#!?DFGA4!HIJK@4!.-$!6/-'+%$!%)1/%$-$4!/%$1#'$-2.%$!%'!6/-'!)%+,+-!+%.!0/%0,),%'(#!%0#'E),0#!+%.!
1.-'%(-4!+%2%'!+%!0#'(/,2*,/!0#'!%.!1/#6/%$#!%0#'E),0#4!$#0,-.!<!)%+,#-)2,%'(-.!1-/-!-.0-'5-/!*'!+%$-//#..#!
)3$!C*$(#!<!+%!.-/6#!-.0-'0%:!
!
A$!+%!1-/(,0*.-/!,)1#/(-'0,-!.-!'%0%$,+-+!+%!9*%!.-$!%)1/%$-$!,'(%6/%'!-!$*!)#+%.#!+%!'%6#0,#!%$(/-(%6,-$!+%!
/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.4!<-!9*%!$#'!.-$!%)1/%$-$!.-$!9*%!(,%'%'!.-!0-1-0,+-+!+%!%L1-'+,/!$*$!/%0*/$#$!
-!*'-!%$0-.-!$*8,0,%'(%!9*%!.#6/%'!,'0,+,/!+%!)-'%/-!$,6',8,0-(,&-!%'!.-!$#.*0,E'!+%!.-$!1/#2.%)3(,0-$!$#0,-.%$!<!
-)2,%'(-.%$!?;#/(%/!M!N/-)%/4!HIJJ@!<!0#'!%..#4!0#'(/,2*,/!-.!.#6/#!+%!.-$!)%(-$!+%.!+%$-//#..#!$#$(%',2.%:!
!
A'(%'+%/!.-!1-/(,0,1-0,E'!+%!.-$!%)1/%$-$!%'!%.!.#6/#!+%!.-$!)%(-$!+%.!+%$-//#..#!$#$(%',2.%4!7-!$,+#!*'!(%)-!
-2#/+-+#!1#/!+,$(,'(#$!-*(#/%$4!+%$+%!+,$(,'(#$!%'8#9*%$:!A$!-$B!9*%4!N/,$(,'-!O%/)-''!?HIIP@!%'0*%'(/-!9*%!.-!
=%$1#'$-2,.,+-+!>#0,-.!A)1/%$-/,-.!/%1/%$%'(-!*'-!1#(%'0,-.!$#.*0,E'!9*%!1#+/B-!0#'+*0,/!-!.-!0#'$%0*0,E'!+%!
.-$!)%(-$!+%.!+%$-//#..#!$#$(%',2.%Q!1#/!$*!1-/(%4!R#+B'%5S=%<%$4!RE)%5ST#'6%!<!U.8-/#SF-.+%/E'!?HIHH@!-8,/)-'!
9*%!.-$!-00,#'%$!%'0-),'-+-$!7-0,-!.-!$*$(%'(-2,.,+-+!+%!.-$!6/-'+%$!%)1/%$-$!%'!TVL,0#!.%$!1%/),(%!0*)1.,/!
)%(-$!+%!/%'(-2,.,+-+!<!),(,6-/! $*$!,)1-0(#$!-)2,%'(-.%$!<!$#0,-.%$:!G%.!),$)#!)#+#4!W%/%)<!T##'!?HIIX@!
-8,/)-!9*%!.-!0#'(/,2*0,E'!+%!.-!/%$1#'$-2,.,+-+!$#0,-.!0#/1#/-(,&-!-.!+%$-//#..#!$#$(%',2.%!%$(3!2-$-+-!%'!.-!
&,$,E'!+%!.-! %)1/%$-!0%'(/-+-!%'! .#$!/%0*/$#$!'-(*/-.%$:!;#/!#(/#!.-+#4! ;/-'C-.,! Y7-6Z-(!?HIJJ@!1/%$%'(-!*'!
)-/0#!1-/-!%.!%$(*+,#!+%!.-!/%.-0,E'!%'(/%!/%$1#'$-2,.,+-+!$#0,-.!0#/1#/-(,&-!<!%.!+%$-//#..#!$#$(%',2.%4!0#'!.-!
8,'-.,+-+!+%!1#(%'0,-/!%.!+%$-//#..#!+%!)%(#+#.#6B-$!%!,'$(/*)%'(#$!7-0,-!.-!,)1.%)%'(-0,E'!+%!%$(/-(%6,-$!+%!
/%$1#'$-2,.,+-+!$#0,-.!%'!.-$!%)1/%$-$:!A'!%.!%$(*+,#!%)1B/,0#!+%!N-(-/5<'-!",05)-'$[-SN#10%Z,054!N-(-/5<'-!
T,5%/-!-'+!;-*.-!;<1\-05!?HIJ]@4!9*,%'%$!-1.,0-/#'!*'!0*%$(,#'-/,#!-!*'-!)*%$(/-!2,%'!%$(/-(,8,0-+-!+%!%)1/%$-$!
%'!*'!1%/,#+#!+%!HIJX! -!HIJ^4!/%$*%.&%'!9*%!%.! ,)1-0(#!+%.!+%$-//#..#! $#$(%',2.%!%'!.-$! #1%/-0,#'%$!+%!.-$!
%)1/%$-$!%$!*'!1/#2.%)-!0#)1.%C#!<!)*.(,+,)%'$,#'-.:!
>,'! %)2-/6#4! .-! 1*%$(-! %'! )-/07-! +%! -0(,&,+-+%$! %)1/%$-/,-.%$! 9*%! )-'(%'6-'! #! )%C#/%'! .-! 0-1-0,+-+! +%!
/%$,.,%'0,-!+%.!1.-'%(-!<!9*%!0#'(/,2*<-'!-.!.#6/#!+%!.#$!#2C%(,&#$!+%.!+%$-//#..#!$#$(%',2.%4!$%!0#'&,%/(%!%'!*'!
1/#2.%)-!0#)1.%C#4!9*%!+%2%!-2#/+-/$%!0#'!*'!%'8#9*%!)*.(,+,)%'$,#'-.:!;#/!%..#!%$!9*%!.-$!%)1/%$-$!<!%.!
A$(-+#!+%2%'!0#'$(/*,/!/%.-0,#'%$!$#$(%',2.%$4!1-/-!6%'%/-/!*'!,)1-0(#!1#$,(,&#!%'!.-!$#0,%+-+!<!%'!%.!+%$-//#..#:!!
!
F#'$,+%/-'+#! .#! -'(%/,#/4! -2#/+-/! %.! (%)-! +%.! +%$-//#..#! $#$(%',2.%! +%$+%! .-! ,'0,+%'0,-! 9*%! (,%'%! .-!
/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.!%'!$*$!)%(-$4!/%$*.(-!*'!-$*'(#!0#)1.%C#!<!)*.(,+,)%'$,#'-.4!0*<#!%'8#9*%!
1*%+%!$%/!+,$0*(,+#!+%$+%!.-!_%#/B-!+%!.#$!A8%0(#$!D.&,+-+#$:!A$(%!)V(#+#!+%!A8%0(#$!D.&,+-+#$!7-!$,+#!-1.,0-+#!
1-/-! -'-.,5-/! +,8%/%'(%$! 1/#2.%)-$! 0#)1.%C#$4! 0#)#! .-! %L1#$,0,E'! -.! /,%$6#! 0-)2,-/,#! 1-/-! ;`TA>!
)-'*8-0(*/%/-$!?a.&-/%54!HIJb@4!%'!.-!6%$(,E'!+%!.#$!6/*1#$!+%!,'(%/V$!?R,.!"-8*%'(%!M!Y-/0%..#$!+%!;-*.-4!HIJJ@!
%'!.-!$*$(%'(-2,.,+-+!+%!.-$!%)1/%$-$!?R#'53.%5S>-'(#<#!<!c.#/%$S=#)%/#4!HIJX@4!%'!.-!+%(%/),'-0,E'!+%!.#$!
8-0(#/%$!9*%!0#'(/,2*<%'!-.!0/%0,),%'(#!$#$(%',2.%!+%!.-!%)1/%$-!?R,.!"-8*%'(%!M!Y-/0%..#$!+%!;-*.-4!HII]@4!-$B!
0#)#!%'!.-!&-.*-0,E'!+%.!d'+,0%!+%!Y,%'%$(-/!>#0,-.!7-0,-!%.!+%$-//#..#!$#$(%',2.%!?U.8-/#SF-.+%/E'!%(!-.:4!HIJ]@4!
%'(/%!#(/#$:!
;#/!%..#4!.-!1/%$%'(%!,'&%$(,6-0,E'!$%!7-!1.-'(%-+#!0#)#!#2C%(,&#!,+%'(,8,0-/!.-$!/%.-0,#'%$!&-/,-2.%$!+%!0-*$-.,+-+!
+%! $%6*'+#! #/+%'4! 9*%! -8%0(-'! -.! +%$-//#..#! $#$(%',2.%! +%$+%! %.! -'3.,$,$!+%! .-! 0#'(/,2*0,E'! 9*%! 7-0%! .-!
/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.!-.!.#6/#!+%!$*$!)%(-$4!*(,.,5-'+#!*'!)#+%.#!+%!A8%0(#$!D.&,+-+#$!1-/-!-1#<-/!
.-!1/#1*%$(-!+%!'*%&-$!%$(/-(%6,-$!0#/1#/-(,&-$:!!
A.!-/(B0*.#!%$(3!%$(/*0(*/-+#!%'!0,'0#!1-/(%$4!%'!.-!,'(/#+*00,E'!$%!-2#/+-'!0#'0%1(#$!+%!=>A!<!$*!&B'0*.#!0#'!%.!
+%$-//#..#!$#$(%',2.%:!A'$%6*,+-4!$%!7-0%!*'-!/%&,$,E'!+%!.-!.,(%/-(*/-!+%.!(%)-4!1-/-!1#$(%/,#/)%'(%!-2#/+-/!.-!
)%(#+#.#6B-!+%.!(/-2-C#!+%!,'&%$(,6-0,E'!<!1/%$%'(-/!+%$1*V$!.#$!/%$*.(-+#$!+%.!)#+%.#!+%!%8%0(#$!#.&,+-+#$!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 110
1-/-!.-!&-.#/-0,E'!+%!.-$!-00,#'%$!+%!/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.!%'!.-$!)%(-$!+%.!+%$-//#..#!$#$(%',2.%!%'!
TVL,0#:!U.!8,'-.!$%!1/%$%'(-!.-!+,$0*$,E'!<!.-$!0#'0.*$,#'%$:!
1.1. Revision de la literatura
"-!0#)1.%C,+-+!+%!.#$!1/#2.%)-$!-)2,%'(-.%$!6.#2-.%$!(-.%$!0#)#!.-!1V/+,+-!+%!2,#+,&%/$,+-+4!0-)2,#!0.,)3(,0#4!
+%6/-+-0,E'!+%.!-,/%4!-6*-4!(,%//-4!%'(/%!#(/#$4!$%!$*)-'!-!*'!0#'C*'(#!7%(%/#6V'%#!<!)*.(,$%0(#/,-.!+%!0-)2,#$!
%0#'E),0#$! <! $#0,-.%$4! 7-0,%'+#! -e'! )3$! 0#)1.%C#! %.! (%)-! )%+,#-)2,%'(-.! <! .-$! 1/#1*%$(-$! +%! +%$-//#..#!
$#$(%',2.%:!A.!+%$-//#..#!$#$(%',2.%!$%!1/%$%'(-!0#)#!*'!%'8#9*%!+%!+%$-//#..#!9*%!1%/),(%4!$,)*.(3'%-)%'(%4!
0*2/,/!.#$!/%9*%/,),%'(#$!+%.!2,%'%$(-/!7*)-'#!<!.-!0#'$%/&-0,E'!%!,'0.*$#!%.!)%C#/-),%'(#!+%.!)%+,#!-)2,%'(%4!
1-/-!9*%4!0#'!%..#4!$%!6-/-'(,0%!9*%!.-$!6%'%/-0,#'%$!8*(*/-$!+,$1#'6-'!+%!.-$!),$)-$!#1#/(*',+-+%$!9*%!.-$!
-0(*-.%$4!+%!$-(,$8-0%/!$*$!1/#1,-$!'%0%$,+-+%$!+%!0#'8#/),+-+!0#'!.-!+%8,',0,E'!-0*f-+-!%'!J]^X4!%'!%.!g'8#/)%!
hi*%$(/#!c*(*/#!F#)e'j!?Y/*'+(.-'+4!J]^X@:!!
A.! +,$%f#! +%! *'-! %$(/-(%6,-! 7-0,-! %.! +%$-//#..#! $#$(%',2.%! %'! *'! 1-B$! $%! 0##/+,'-! 0#'! (#+#$! .#$! -0(#/%$! +%.!
(%//,(#/,#4!$*!0#'#0,),%'(#!1/#8*'+#4!%.!+%!$*$!&#0-0,#'%$!1/#+*0(,&-$!<!$*$!0-+%'-$!+%!&-.#/:!A'!%$(%!0#'(%L(#4!
(#+#$!.#$!-0(#/%$!.,6-+#$!-.!(%//,(#/,#!+%2%/3'!%$(-/!/%1/%$%'(-+#$!%'!*'-!%$(/-(%6,-!9*%!..%&%!-!0-2#!-00,#'%$!
9*%!0#'(/-//%$(%'!.#$!%8%0(#$!+%!.-!,'%9*,+-+4!+%.!0-)2,#!0.,)3(,0#4!.-!%$0-$%5!+%!/%0*/$#$!<!.-!+%)-'+-!+%!
-.,)%'(#$! <! %'%/6V(,0#$! +%! *'-! 1#2.-0,E'! )*'+,-.! %'! -0%'$#4! <! /%$1#'$-2,.,5-/$%! +%! .-$! 0#'$%0*%'0,-$!
$#0,#%0#'E),0-$! <! -)2,%'(-.%$! +%! $*$! -00,#'%$:! U0#/+%! -! .#$! +,$(,'(#$! -*(#/%$4! %L,$(%'! %'8#9*%$! 7-0,-! %.!
+%$-//#..#! $#$(%',2.%! )*<! +,&%/$#$4! %'! %..#$4! $%! +%$-//#..-'! 1/,'0,1,#$! 9*%! 1/#1,0,-'! %.! !*$#! %8,0,%'(%! +%! .#$!
/%0*/$#$4!/%$1%(#!-!.#$!+%/%07#$!7*)-'#$4!V(,0-4!,'$(,(*0,#'-.,+-+!?6#2%/'-2,.,+-+@4!%.!+%/%07#!-!.-!%+*0-0,E'4!-!
.-! $-.*+! <! -.! 0*,+-+#! <! 0#'$%/&-0,E'! +%.! )%+,#! -)2,%'(%! ?"%884! HIIkQ! T-/(B'%5SU.,%/4! HIIJQ! DlF#''#/4! HIJIQ!
>%'6%4!HII]Q!"-(#*07%4!HII]Q!U/#0%'-4!J]]kQ!m359*%5!Y-/9*%/#4!HIIJQ!F7-*0-4!HIJP@:!!
F-+-! *'#! +%! %$(#$! %'8#9*%$! +%! +%$-//#..#! 7-0%'! $*! 1/#1*%$(-! 7-0,-! .-! $#$(%',2,.,+-+4! ),$)-! 9*%! $%! 1*%+%!
-6/*1-/!%'!(/%$!+,)%'$,#'%$n!.-!%0#'E),0-4!.-!$#0,-.!<!.-!-)2,%'(-.4!<!-0#/+%!-!.-!/%&,$,E'!+%!.-!.,(%/-(*/-!<!*'-!
$%/,%!+%!%'(/%&,$(-$!/%-.,5-+-$!0#'!%L1%/(#$!+%.!(%)-4!(,%'%!.#$!0#)1#'%'(%$!9*%!$%!)*%$(/-'!%'!.-!c,6*/-J:!
Figura 1
Indicadores del desarrollo sostenible
Fuente: elaboración propia a partir de la revisión de la literatura
m-/,-2.%
G%$-//#..#!
>#$(%',2.%
G,)%'$,#'%$
A0#'E),0-
>#0,-.
U)2,%'(-.
g'+,0-+#/%$
F#)1%(,(,&,+-+
A)1.%#
G,$),'*0,E'!+%!
1#2/%5-
A+*0-0,E'
g'8/-%$(/*0(*/-!<!
0#)*',0-0,#'%$
F#'$%/&-0,E'!+%.!
)%+,#!-)2,%'(%
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 111
"-!=%$1#'$-2,.,+-+!>#0,-.!A)1/%$-/,-.!?=>A@!0#)#!,)1*.$#/!0.-&%!+%.!+%$-//#..#!$#$(%',2.%!7-!$,+#!-2#/+-+-!1#/!
+,$(,'(#$!-*(#/%$!2-C#!+,&%/$#$!%'8#9*%$:!a.&-/%5!?HIJb@!<!D..%/SU.#'$#!?HIHJ@!-2#/+-'!%.!(%)-!+%$+%!%.!%'8#9*%!
+%!.-$!0#)*',0-0,#'%$Q!1#/!#(/#!.-+#4!G%!.-!F*%$(-!?HIJk@!.#!-2#/+-!%$1%0B8,0-)%'(%!-!(/-&V$!+%.!/%1#/(,'64!<!
+,$(,'(#$! -*(#/%$! %! g'$(,(*0,#'%$! .#! -2#/+-'! +%$+%! .-! -+),',$(/-0,E'! %$(/-(V6,0-! ?;#/(%/! M! N/-)%/4! HIJJQ!
T-/(B'%54!HIJ^Q!N;TR4!HIHJQ!R#'53.%5S>-'(#<#4!HIJX@:!N#.[!?HIJb@!7-0%!*'!%$(*+,#!-0%/0-!+%!.-!8#/)-!%'!9*%!
.-!.,(%/-(*/-!$#2/%!'%6#0,#$!,'(%/'-0,#'-.%$!7-!-2#/+-+#!%.!(%)-!+%!/%$1#'$-2,.,+-+!$#0,-.!<!0#'0.*<%!9*%!.#$!
(/%$!$*2(%)-$!0#'!)-<#/!/%.%&-'0,-!%'!.#$!e.(,)#$!kI!-f#$!$#'n!-@!%.!)%+,#!-)2,%'(%Q!2@!.-!V(,0-4!+%/%07#$!<!
/%$1#'$-2,.,+-+%$Q!<!0@!1#2/%5-!<!+%$-//#..#!$#$(%',2.%:!!
F#'!%$(-!/%&,$,E'!+%!.,(%/-(*/-!$%!+%2%!/%0#'#0%/!9*%!.-$!#/6-',5-0,#'%$!$#0,-.)%'(%!/%$1#'$-2.%$!,'0,+%'!%'!
8#/)-!$,6',8,0-(,&-!%'!%.!+%$-//#..#!$#$(%',2.%!1%/#!9*%!V$(-$!$%/3'!$#$(%',2.%$!0*-'+#!,'(%6/%'!.-!$#$(%',2,.,+-+!
-!$*$!1/#0%$#$!%$(/-(V6,0#$!<-!9*%!8#/)-'!1-/(%!+%!*'!(#+#!0#)1.%C#!%'!%.!9*%!0#'&%/6%'!.#$!/%0*/$#$!'-(*/-.%$4!
%.!0#)%/0,#!,'(%/'-0,#'-.4!.#$!8.*C#$!),6/-(#/,#$4!.-!,'8/-%$(/*0(*/-4!.-!8#/)-0,E'!<!.#$!-&-'0%$!(%0'#.E6,0#$4!9*%!
0#'$(/*<%'!%.!8*(*/#!+%!.-!%0#'#)B-!<!%.!2,%'%$(-/!+%!$*$!0,*+-+-'#$:!!
A$!-$B!0#)#!.-!$#$(%',2,.,+-+!%'!.-$!#/6-',5-0,#'%$!$%!0#'0,2%!0#)#!.-!8#/)-!+%!#/6-',5-/!%.!0#'$*)#!+%!/%0*/$#$!
<!.-!1/#+*00,E'!+%!-.(%/-0,#'%$!%'!%.!)%+,#!-)2,%'(%4!+%!(-.!8#/)-!9*%!$%!0#'$,6-!)-'(%'%/!%.!1/#6/%$#!<!.-!
1/#$1%/,+-+!7-0,-!%.!.#6/#!+%!.#$!#2C%(,&#$!+%.!+%$-//#..#!$#$(%',2.%!+%!)-'%/-!,'+%8,',+-!<!-!.-!&%.#0,+-+!9*%!.-!
%&#.*0,E'!+%!.-!(%0'#.#6B-!.#!1%/),(-!?=-*88.%(4!HIJH@:!!
"-!=>A!$%!0#'&,%/(%!%'!*'-!1#+%/#$-!7%//-),%'(-!9*%!8-0,.,(-!.-!,'(%6/-0,E'!+%!1/#0%$#$!%$(/-(V6,0#$!$#$(%',2.%$!
1-/-! 0#'(/,2*,/! -! .-! %0#'#)B-! <-! 9*%! 1%/),(%! 6%'%/-/! &-.#/! %0#'E),0#4! 0#'! 0/%+,2,.,+-+! <! 0#'8,-'5-! 9*%!
0#'$(/*<%!/%.-0,#'%$!$#$(%',2.%$!0#'!.#$!6/*1#$!+%!,'(%/V$!+%!.-!%)1/%$-4!6%'%/-'+#!*'!,)1-0(#!1#$,(,&#!%'!.-!
$#0,%+-+!<!%'!%.!+%$-//#..#:!U$B4!.-! g>D!HbIII!?HIJJ@!+%8,'%!-!.-!/%$1#'$-2,.,+-+!$#0,-.4!0#)#!%.!0#)1/#),$#!
&#.*'(-/,#!+%!*'-!#/6-',5-0,E'!-'(%!.#$!,)1-0(#$!9*%!$*$!+%0,$,#'%$!<!-0(,&,+-+%$!#0-$,#'-'!%'!.-!$#0,%+-+4!%.!
)%+,#! -)2,%'(%! <! .-! %0#'#)B-4! 0#'$,+%/-'+#! .-$! %L1%0(-(,&-$! +%! $*$! 6/*1#$! +%! ,'(%/V$! )%+,-'(%! *'!
0#)1#/(-),%'(#!V(,0#!<!(/-'$1-/%'(%!9*%!0#'(/,2*<-!-.!.#6/#!+%!.#$!#2C%(,&#$!+%.!+%$-//#..#!$#$(%',2.%!<!$*$!
)%(-$!0#/1#/-(,&-$:!!
;-/-!9*%!.-$!%)1/%$-$!,'0,+-'!%'!%$(/-(%6,-$!9*%!,'0.*<-'!,'+,0-+#/%$!+%!=>A!%'!$*$!)#+%.#$!+%!'%6#0,#4!%L,$(%'!
%$(3'+-/%$!9*%!),+%'!$*!6/-+#!+%!0#)1/#),$#!7-0,-!.-!$#$(%',2,.,+-+!0#'!0/,(%/,#$!U>R!?U)2,%'(-.%$4!>#0,-.%$!
<! +%! R#2,%/'#! F#/1#/-(,&#@:! >%6e'! .-! 0.-$,8,0-0,E'! 6%'%/-.! +%! %$(-$! 0*%$(,#'%$! 1/#1*%$(-! 1#/! .-! -6%'0,-! +%!
0-.,8,0-0,E'! %'! $#$(%',2,.,+-+! %)1/%$-/,-.! T>Fg! A>R! =-(,'6$4! %'! .-! +,)%'$,E'! %0#'E),0-! <! +%! 6#2,%/'#!
0#/1#/-(,&#4!$%!-'-.,5-'!.#$!(%)-$!+%!2*%'!6#2,%/'#!?T#/6-'!>(-'.%<!F-1,(-.!g'&%$()%'(4!HIHJQ!;ZF4!HIHI@4!%.!
0*-.!%$!*'!)%0-',$)#!9*%!/%6*.-!.-$!/%.-0,#'%$!%'(/%!.#$!-00,#',$(-$4!.#$!0#'$%C%/#$!<!.-!-+),',$(/-0,E'!+%!*'-!
%)1/%$-4!-!(/-&V$!+%!.-!+%8,',0,E'!<!$%1-/-0,E'!+%!/#.%$!%$(/-(V6,0#$4!#1%/-(,&#$4!+%!&,6,.-'0,-!<!6%$(,E':!;#/!#(/-!
1-/(%4!.-!+,)%'$,E'!$#0,-.!%$(3!/%.-0,#'-+-!0#'!.-!/%1%/0*$,E'!9*%!.-$!-0(,&,+-+%$!+%!*'-!%)1/%$-!(,%'%'!%'!.#$!
$,$(%)-$!$#0,-.%$!+#'+%!#1%/-:!A$(-!0-(%6#/B-!,'0.*<%!.#$!/*2/#$!+%!1/30(,0-$!.-2#/-.%$!<!+%!(/-2-C#!+,6'#4!0-1,(-.!
7*)-'#4!$%6*/,+-+!+%.!1/#+*0(#!<!(%)-$!+%!8,.-'(/#1B-!<!&#.*'(-/,-+#:!;#/!e.(,)#4!%'!.-!+,)%'$,E'!-)2,%'(-.!
/%0-%'!0*%$(,#'%$!+%!0-)2,#!0.,)3(,0#4!6%$(,E'!+%!/%0*/$#$!'-(*/-.%$4!0#'(-),'-0,E'!<!+%$%07#$4!%8,0,%'0,-!%'!
%.!*$#!+%!.#$!)-(%/,-.%$!<!#1#/(*',+-+%$!)%+,#-)2,%'(-.%$.
F#'$,+%/-'+#!.#!-'(%/,#/!<!2-$-+#!%'!.-!/%&,$,E'!+%!.-!.,(%/-(*/-4!1#+%)#$!+%$-6/%6-/!%.!0#'0%1(#!+%!=>A!%'!.-$!
+,)%'$,#'%$!%!,'+,0-+#/%$!9*%!$%!)*%$(/-'!-!0#'(,'*-0,E'!?c,6*/-!H@:!
!
!
!
!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 112
Figura 2
Responsabilidad Social Empreasarial
Fuente: Elaboración propia en base a la revisión de la literatura.
F-+-!&%5!)3$!1%/$#'-$!$#.,0,(-'!-!.-$!0#)1-fB-$!-00,#'%$!$#$(%',2.%$!<-!9*%!$%!1,%'$-!9*%!$,!.-$!%)1/%$-$!$%!
0#)1/#)%(%'4!%'(#'0%$!$%!)%C#/-/B-!.-!$#$(%',2,.,+-+!+%.!)*'+#!<!0#'!%..#4!.-!$#$(%',2,.,+-+!$%!0#'&,%/(%!%'!%.!
%C%! %$(/-(V6,0#! 0%'(/-.!+%! $*$! %$(/-(%6,-$! +%! '%6#0,#!?N;TR4! HIHJ4! =%$1#'$-2.%4! HIJ]@:!F#'! %$(-!
0#'0%1(*-.,5-0,E'!$%!1#'%!+%!)-',8,%$(#!.-!'%0%$,+-+!+%!,)1*.$-/!%'!TVL,0#!-00,#'%$!9*%!1/#1,0,%'!9*%!.-$!
%)1/%$-$!$%!0#)1/#)%(-'!0#'!.-!$#$(%',2,.,+-+!1-/-!.#6/-/!-$B!)%C#/-/!.-!0-.,+-+!+%!&,+-!+%!$*$!0,*+-+-'#$!0#'!
1#.B(,0-$! 1e2.,0-$! 1*'(*-.%$! <! 1/30(,0-$! %)1/%$-/,-.%$! %$(/-(V6,0-$! 9*%! 0#'(/,2*<-'! -.! .#6/#! +%! .-$! )%(-$!
'-0,#'-.%$!%!,'(%/'-0,#'-.%$:!!
Problema de Investigación
A.!1/#2.%)-!+%!,'&%$(,6-0,E'!.#!0%'(/-)#$!%'!+%$0*2/,/!%8%0(#$!+%!$%6*'+#!#/+%'!%'!.-$!-00,#'%$!9*%!/%-.,5-'!
.-$!%)1/%$-$!%'!TVL,0#4!%'0-),'-+-$!-!-.,'%-/!$*!0#)1/#),$#!$#0,-.!0#'!.#$!#2C%(,&#$!+%.!G%$-//#..#!>#$(%',2.%:!
;#/!%..#4!'#$!1.-'(%-)#$!.-!$,6*,%'(%!1/%6*'(-!+%!,'&%$(,6-0,E'n!o0*3.!%$!.-!,'8.*%'0,-!9*%!.#$!,'+,0-+#/%$!+%!.-!
/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.!(,%'%'!$#2/%!.#$!+%.!+%$-//#..#!$#$(%',2.%p!>%!+%2%!/%0#'#0%/!9*%!.-!/%$1*%$(-!
-!%$(-!1/%6*'(-!%$!-$*'(#!0#)1.%C#4!+#'+%!%L,$(%'!+,$(,'(-$!&-/,-2.%$!9*%!1%/),(%'!9*%4!%'!0#'C*'(#4!$%!+,$%f%'!
%$(/-(%6,-$! %)1/%$-/,-.%$! <! 1#.B(,0-$! 1e2.,0-$! 9*%! 1%/),(-'! -.0-'5-/! )%(-$! %0#'E),0-$! 0#'! C*$(,0,-! $#0,-.! <!
0#'$%/&-0,E'!+%.!732,(-(!'-(*/-.:!>,'!%)2-/6#4!%'!*'!-)2,%'(%!+%!,'0%/(,+*)2/%4!.#$!6#2,%/'#$!<!.-$!%)1/%$-$!
1/%0,$-'!+%!)-<#/%$!%.%)%'(#$!9*%!.#$!6*B%'!%'!.-!(#)-!+%!+%0,$,#'%$:!
A$!0#)e'!9*%!)*07-$!/%.-0,#'%$!+%!,'0,+%'0,-!$%!)-'(%'6-'!#0*.(-$!1#/!(/-(-/$%!+%!%8%0(#$!$#2/%!%8%0(#$4!1#/!
.#!9*%!%L,$(,/3q!*'-!-0*)*.-0,E'!+%!0-*$-$!9*%!.-$!1/#&#0-'!<!%'!%.!1/#0%$#!+%!$#.*0,E'!+%!1/#2.%)-$!..%&%!-!.-!
-(%'0,E'!+%!$B'(#)-$!)3$!9*%!-!.-!-(%'0,E'!+%.!&%/+-+%/#!1/#2.%)-:!;#/!%..#!%$!'%0%$-/,#!)-',8%$(-/!'#!$#.#!.-!
/%.-0,E'!causa-efecto4!$,'#!-+%)3$!-'-.,5-/!.-$!,'(%/-00,#'%$!)*(*-$!9*%!%L,$(%'!%'(/%!$B4!#!$%-4!causa-causa!<!
efecto-efecto!1-/-!0#'#0%/!+%!8#/)-!)3$!1/%0,$-!.-$!/%.-0,#'%$!+%!0-*$-.,+-+!<!%8%0(#4!+,/%0(-$!%!,'+,/%0(-$!9*%!
1*%+-'!%L,$(,/!<!%'0#'(/-/!.-$!,'0,+%'0,-$!,'+,/%0(-$! 9*%! -1#/(-'! )-<#/! 0.-/,+-+!-!.-! $#.*0,E'! +%! 1/#2.%)-$!
0#)1.%C#$:!
A$(-!/%.-0,E'!&-/,-2.%!%$!1#$,2.%!%L1.,0-/.-!+%'(/#!+%!.#$!.B),(%$!+%!.-!.E6,0-!2#//#$-!%'!$*!0#)1#/(-),%'(#!'#!
.,'%-.4!-!(/-&V$!+%!.-!/%.-0,E'!+%!0-*$-.,+-+!9*%!(#)-!%'!0*%'(-!.#$!%8%0(#$!#.&,+-+#$!?N-*8)-''4!R,.SU.*C-4!J]^]@4!
Variable
=%$1#'$-2,.,+-+!>#0,-.!
A)1/%$-/,-.
Dimensiones
A0#'E),0-
>#0,-.
U)2,%'(-.
Indicadores
R#2,%/'#!F#/1#/-(,&#
;/30(,0-$!.-2#/-.%$!<!
(/-2-C#!+,6'#
=%$1#'$-2,.,+-+!$#2/%!
%.!1/#+*0(#
F-+%'-!+%!$*),',$(/#
F#)*',+-+
R%$(,E'!-)2,%'(-.
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 113
1-/-! +%$0/,2,/.-! 0#)#! *'-! /%.-0,E'! 0-*$-S0-*$-S%8%0(#S%8%0(#4! #2(%',%'+#! *'! 0*-+/#! %L1.,0-(,&#! %'!
0#//%$1#'+%'0,-!0#'!$*!0#)1#/(-),%'(#!0#)1.%C#!9*%!0#'(/,2*<%!-!+%0.-/-/!$*!0-*$-.,+-+!/%0*/$,&-:!
U0#/+%!-!R#'53.%5S>-'(#<#!<!c.#/%$S=#)%/#!?HIJX@4!%'!.-! &,+-!/%-.!$,%)1/%!%L,$(%!.-! 1#$,2,.,+-+!+%!+%C-/! +%!
0#'$,+%/-/!*!#.&,+-/!+%!8#/)-!&#.*'(-/,-!#!'#4!-.6*'-$!/%.-0,#'%$!+%!0-*$-.,+-+!9*%!'#!$,%)1/%!/%$*.(-'!0.-/-$4!
1#/!.#!9*%!'#!$#'!1%/0,2,+-$!%'!.#$!1/#0%$#$!+%!-'3.,$,$!<!$#.*0,E'!+%!1/#2.%)-$:!"-!/%$1*%$(-!-!.-!1/%6*'(-!+%!
,'&%$(,6-0,E'! 1.-'(%-+-4! 1/#1#/0,#'-/3! )-<#/%$! -.(%/'-(,&-$! %'! .-! (#)-! +%! +%0,$,#'%$! 1-/-! .-! -1.,0-0,E'! +%!
%$(/-(%6,-$!0#/1#/-(,&-$!<!1#.B(,0-$!1e2.,0-$:!A$(-!,'&%$(,6-0,E'!1/%(%'+%!-)1.,-/!%.!+%2-(%!$#2/%!.-!,'0,+%'0,-!#!
,'8.*%'0,-!?R,.!U.*C-4!J]]]@!+%!.-!/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.!%'!%.!+%$-//#..#!$#$(%',2.%!<!1/#1#'%/!*'!
)#+%.#!+%!%8%0(#$!#.&,+-+#$!1-/-!-1#<-/!.-!(#)-!+%!+%0,$,#'%$:!
2. Metodología
"-$! /%.-0,#'%$! +%! 0-*$-.,+-+! %'! .-! (#)-! +%! +%0,$,#'%$! %)1/%$-/,-.%$! )*%$(/-'! 0-)2,#$! 0#'(,'*#$! %!
,'0%/(,+*)2/%4!1#/!.#!(-'(#4!.-!2e$9*%+-!+%!$#.*0,#'%$!+%2%!+%!(#)-/$%!-!1-/(,/!+%!)#+%.#$!'#!.,'%-.%$!9*%!
-1#/(%'!)%C#/%$!$#.*0,#'%$:!U!1-/(,/!+%!%$(-!.E6,0-!$%!1/#1*$#!*'!)#+%.#!+%!&-.#/-0,E'!8*'+-)%'(-+#!%'!.#$!
1/,'0,1,#$!+%!.-!(%#/B-!+%!.E6,0-!2#//#$-4!+%'#),'-+-!+%!A8%0(#$!D.&,+-+#$!1/#1*%$(-!1#/!N-*8)-''!<!R,.SU.*C-!
?J]^]@4!9*%!,+%'(,8,0-!.-$!,'0,+%'0,-$!,'+,/%0(-$!+%!1/,)%/-!<!$%6*'+-!6%'%/-0,E'!+%!.-$!/%.-0,#'%$!+%!0-*$-.,+-+:!
R%/-/+#! U.8-/#SF-.+%/E'! ?HIHH@! 0#)%'(-! 9*%4! 0#'! .-! 8,'-.,+-+! +%! ,+%'(,8,0-/! .-$! /%.-0,#'%$! 0-*$-! %8%0(#! 9*%!
9*%+-'!#0*.(-$4!.-!)%(#+#.#6B-!+%!.-!_%#/B-!+%!A8%0(#$!D.&,+-+#$!1/#1#'%n!!
J: A.! +%$-//#..#! +%! +,$(,'(-$! )-(/,0%$:! F#)%'5-/%)#$! 1#/! *'-! )-(/,5! rTs! 9*%! /%8.%C-! (#+-$! ,'0,+%'0,-$!
%$(,)-+-$!%'(/%!.#$!%.%)%'(#$!0#'$,+%/-+#$!0#)#!0-*$-$!<!%8%0(#$4!%$(-!$%!+%'#),'-!)-(/,5!+%!,'0,+%'0,-$!
+,/%0(-$:!"-!)-(/,5!rUs!9*%!)*%$(/-!.-$!,'0,+%'0,-$!%'(/%!.#$!%.%)%'(#$!9*%!$%!,+%'(,8,0-'!0#)#!0-*$-$!<!.-!
)-(/,5!rYs!9*%!0#'(,%'%!.-$!,'0,+%'0,-$!+%!.#$!%.%)%'(#$!9*%!-0(e-'!0#)#!%8%0(#$:!U)2-$!)-(/,0%$!rUs!<!rYs!
$#'!)-(/,0%$!0*-+/-+-$!<!/%8.%L,&-$:!!
H: g+%'(,8,0-/!(#+-$!.-$!1#$,2.%$!0#)2,'-0,#'%$!+%!0-*$-.,+-+!+,/%0(-$!%!,'+,/%0(-$:!;-/-!%..#!$%!7-0%!'%0%$-/,#!
/%-.,5-/!.-!0#)1#$,0,E'!)-LS),'!+%!.-$!(/%$!)-(/,0%$!+%!.-!$,6*,%'(%!8#/)-n!
r
𝐴
s!!r
𝑀
s!!r
𝐵
s!t!r
𝑀
s!!!!!!!!!!!!!!?J@!
U9*B!.-!)-(/,5!r
𝑀
s!/%0#6%!(#+-$!.-$!,'0,+%'0,-$!%'(/%!0-*$-$!<!%8%0(#$!+%!$%6*'+-!6%'%/-0,E'4!%$!+%0,/!(#+-$!
.-$! /%.-0,#'%$! 0-*$-.%$! ,',0,-.%$! -8%0(-+-$!1#/! .-! 1#$,2.%! ,'0,+%'0,-! ,'(%/1*%$(-! +%! -.6*'-! 0-*$-! #! -.6e'!
%8%0(#:!
K: U!8,'!+%!#2(%'%/!.-$!/%.-0,#'%$!+%!0-*$-.,+-+!9*%!7-'!$,+#!#.&,+-+-$!$%!1/#0%+%!-.!03.0*.#!+%!.-!+,8%/%'0,-!+%!
.#$!%8%0(#$!-0*)*.-+#$!+%!.-!)-(/,5!r
𝑀
s!0#'!.#$!%8%0(#$!+,/%0(#$!r
𝑀
s4!$,6*,%'+#n!!
rDs!t!rTus!S!rTs!!!!!!!!!!!!!!!!!?H@!
A'!%$(%!$%'(,+#4!0*-'(#!)3$!%.%&-+-!%$!.-!8*'0,E'!0-/-0(%/B$(,0-!+%!1%/(%'%'0,-!+%!.-!)-(/,5!rDs!)3$!-.(#!%$!%.!
6/-+#!+%!#.&,+#!1/#+*0,+#!%'!.-!/%.-0,E'!+%!,'0,+%'0,-!,',0,-.:!A$(#!$%!(/-+*0%!%'!%.!7%07#!+%!9*%!.-$!,)1.,0-0,#'%$!
+%/,&-+-$!+%!*'-$!,'0,+%'0,-$!'#!0#'$,+%/-+-$!#!'#!(%',+-$!%'!0*%'(-!%'!$*!C*$(-!,'(%'$,+-+!1*%+%'!+-/!.*6-/!-!
*'-$!-0(*-0,#'%$!%//E'%-$!#!)-.!%$(,)-+-$!%'!%.!)#+%.-+#!6.#2-.:!
2.1. Aplicación del modelo
"-!*(,.,5-0,E'!+%!%$(-!)%(#+#.#6B-!'#$!1%/),(,E!/%0-2-/!,'8#/)-0,E'!0*-.,(-(,&-!-!(/-&V$!+%!*'!0*%$(,#'-/,#!
-1.,0-+#!-!%L1%/(#$:!>%!/%-.,5E!*'!%$(*+,#!+%!0-)1#!)%+,-'(%!*'!,'$(/*)%'(#!1-/-!&-.*-/!.-!,'8.*%'0,-!9*%!
(,%'%'!.#$!/%$*.(-+#$!+%!.-$!-00,#'%$!+%!/%$1#'$-2,.,+-+!$#0,-.!+%!.-$!%)1/%$-$!$#2/%!%.!+%$-//#..#!$#$(%',2.%!%'!
TVL,0#:!A.!,'$(/*)%'(#!0#'$,$(,E!%'!*'-!%'0*%$(-!-1.,0-+-!-!*'!6/*1#!+%!HI!%L1%/(#$!%'!$#$(%',2,.,+-+!<!
0#'$*.(#/B-!%)1/%$-/,-.4!0#'!(/%$!)-(/,0%$n!*'-!0-*$-S%8%0(#4!.-!$%6*'+-!0-*$-S0-*$-!<!.-!(%/0%/-!%8%0(#S%8%0(#:!!
A.!#2C%(,&#!+%!.-!%'0*%$(-!8*%!%.!+%!+%(%/),'-/!.-!,'8.*%'0,-!9*%!(,%'%'!.#$!,'+,0-+#/%$!+%!.-!/%$1#'$-2,.,+-+!
$#0,-.!%)1/%$-/,-.!%'!%.!+%$-//#..#!$#$(%',2.%!%'!TVL,0#4!1#/!.#!9*%4!-.!,',0,#!+%.!,'$(/*)%'(#4!$%!+%8,',%/#'!.#$!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 114
0#'0%1(#$!9*%!.#$!%L1%/(#$!&-.#/-/#'!1-/-!*',8,0-/!0/,(%/,#$:!>%!.%$!$#.,0,(E!-!.#$!%L1%/(#$!&-.#/-/4!-!(/-&V$!+%!]b!
B(%)$4!.-!,'0,+%'0,-!+%!.-$!1/30(,0-$!+%!=%$1#'$-2,.,+-+!>#0,-.!A)1/%$-/,-.!$#2/%!.#$!,'+,0-+#/%$!+%.!G%$-//#..#!
>#$(%',2.%!%'!TVL,0#:!
A.!1/#0%+,),%'(#!1-/-!.-!%&-.*-0,E'!+%!$*$!/%$1*%$(-$!$%!-2#/+E!+%$+%!.-!-1.,0-0,E'!+%!*'!)#+%.#!+%!&-.#/-0,E'!
+%!.#$!%8%0(#$!#.&,+-+#$!%'!.-$!/%.-0,#'%$!+%!0-*$-.,+-+!+%!.-$!1/30(,0-$!+%!=%$1#'$-2,.,+-+!>#0,-.!A)1/%$-/,-.!
?=>A@!+%!.-$!%)1/%$-$4!0#'!.#$!,'+,0-+#/%$!+%.!G%$-//#..#!>#$(%',2.%!?G>@!%'!TVL,0#!*$-'+#!%.!>#8(Z-/%!c*55<.#6:!
A$(%!)#+%.#!+%!&-.#/-0,E'4!-.!-1.,0-/$%4!+%(%/),'E!.-$!/%.-0,#'%$!+%!0-*$-.,+-+!+%!.-!=>A4!,+%'(,8,0-'+#!-!(/-&V$!
+%! *'-! )-(/,5! +%! /%.-0,E'! ,'0,+%'0,-S+%1%'+%'0,-4! .-! 0#7%$,E'! %$(/*0(*/-.! +%! .-$! &-/,-2.%$! +%! =>A! %'! .-!
0#'$%0*0,E'!+%!.-$!)%(-$!+%.!G>!%'!TVL,0#:!A$(#!'#$!-<*+E!-!,+%'(,8,0-/!.#$!1-/-.%.,$)#$!%'(/%!.-$!)%(-$!+%.!
+%$-//#..#! $#$(%',2.%! <! .-! =>A! 1-/-! ,+%'(,8,0-/! .-$! /%.-0,#'%$! +%! 0-*$-.,+-+! ,'+,/%0(-! 9*%! 1%/),(-'! (#)-/!
+%0,$,#'%$! )3$! %8,0,%'(%$! %'! (%)-$! +%! $#$(%',2,.,+-+:! A'! %$(%! 0#'(%L(#! $%! %$(-2.%0,%/#'! .#$! +#$! 6/*1#$! +%!
&-/,-2.%$!%L1.,0-+-$!-'(%/,#/)%'(%4!%'!%.!)#+%.#!0#)#!0-*$-$!<!%8%0(#$:!
;-/-!.-!&-.#/-0,E'!+%!.#$!%L1%/(#$!+%!.-$!/%.-0,#'%$!+%!,'0,+%'0,-!%$(-2.%0,+-$!%'!*'-!%$0-.-!+%!I!-!J4!$%!*(,.,5E!
*'-!/%.-0,E'!$%)3'(,0-!0#'!.#$!&-.#/%$4!-!(/-&V$!*'-!%$0-.-!%'+%0-+-/,-!1/#1*%$(-!1#/!N-*8)-''!M!R,.!U.*C-!
?J]^^@4!%'!+#'+%!0%/#!0#//%$1#'+%!-!*'-!,'0,+%'0,-!'*.-!<!J!0#//%$1#'+%!-!*'-!,'0,+%'0,-!)3L,)-!#!(#(-.4!
0#)#!$%!)*%$(/-!%'!.-!(-2.-!J:!!
Tabla 1
Escala semántica
0.0
Sin incidencia
0.1
g'0,+%'0,-!)*<!+V2,.!
0.2
g'0,+%'0,-!+V2,.!
0.3
g'0,+%'0,-!2-C-!
0.4
g'0,+%'0,-!)#+%/-+-!
0.5
g'0,+%'0,-!)%+,-!
0.6
g'0,+%'0,-!0#'$,+%/-2.%!
0.7
g'0,+%'0,-!-.(-!
0.8
g'0,+%'0,-!c*%/(%!
0.9
g'0,+%'0,-!)*<!8*%/(%!
1.0
g'0,+%'0,-!(#(-.!
Fuente: elaboración propia a partir
de Kaufmann y Gil Aluja, 1988.
3. Resultados y discusión
"-!1/,)%/-!T-(/,5!+%!,'0,+%'0,-![
Μ
]!)*%$(/-!.#$!/%$*.(-+#$!+%!.-$!/%.-0,#'%$!0-*$-S%8%0(#!+,/%0(-$!#!+%!1/,)%/-!
6%'%/-0,E'4!%.-2#/-+-!-!1-/(,/!+%!.-!#1,',E'!%L1/%$-+-!1#/!.#$!%L1%/(#$:!
"-!(-2.-!H!1/%$%'(-!.#$!/%$*.(-+#$!+%!.-!)-(/,5!causa efecto!+%!.-!%'0*%$(-4!+#'+%!.#$!%L1%/(#$!)%+,-'(%!C*,0,#$!
+%!&-.#/4!&-.#/-/#'!%'!9*V!6/-+#!%.!8#/(-.%0,),%'(#!+%!.#$!,'+,0-+#/%$!+%!.-!/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.4!
,'0,+%!%'!8#/)-!+,/%0(-4!%'!.-!0-1-0,+-+!+%!TVL,0#!1-/-!)%C#/-/!$*$!,'+,0-+#/%$!+%!+%$-//#..#!$#$(%',2.%:!;-/-!
%L1/%$-/! .-! ,'0,+%'0,-! 0/*5-+-! +%! .-! /%$1#'$-2,.,+-+! $#0,-.! %)1/%$-/,-.! %'! %.! +%$-//#..#! $#$(%',2.%4! $%!
0#'$(/*<%/#'! #(/-$! +#$! )-(/,0%$:! "-! 1/,)%/-! /%.-0,#'-! %'(/%! $B4! .#$! ,'+,0-+#/%$! +%! .-! /%$1#'$-2,.,+-+! $#0,-.!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 115
%)1/%$-/,-.!9*%!$%!)*%$(/-!%'!.-!(-2.-!K4!),%'(/-$!9*%!.-!$%6*'+-!)*%$(/-!.-!,'0,+%'0,-!%'!0-+-!*'#!+%!.#$!
,'+,0-+#/%$!+%.!+%$-//#..#!$#$(%',2.%!+%!8#/)-!0/*5-+-!?(-2.-!P@:!
!
Tabla 2
Tabla de Incidencias estimadas
entre causas y efectos [
𝑴
]
E2
E3
E4
E6
C1
0.9
0.6
C2
0.7
0.6
C3
0.5
0.5
C4
0.6
0.5
C5
0.7
0.6
C6
0.5
0.6
Fuente: elaboración a partir del software
fuzzylog, procesado 11 de septiembre 2021
Tabla 3
Tabla de incidencias entre los
indicadores de RSE (causas) [
𝑨
]
C3
C5
C1
0.7
C2
0.5
C3
1
C4
0.7
C5
0.6
C6
0.6
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
!
Tabla 4
Tabla de incidencia en los indicadores
del desarrollo sostenible (efectos)[
𝑩
]
E1
E2
E3
E4
E5
E1
0.7
0.5
E2
1
0.7
E3
0.6
1
E4
0.8
0.7
E5
0.7
0.6
E6
0.5
0.5
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 116
!
;#$(%/,#/)%'(%!$%!1/#0%+,E4!-0#/+%!-.!)#+%.#!%L1.,0-+#!%'!.-!)%(#+#.#6B-4!-!.-!0#'&*.-0,E'!)-LS),'!%'(/%!.-$!
)-(/,0%$! -'(%/,#/%$! r
𝐴
]
[
𝑀
]!<! [
𝐴
]
[
𝑀
]
[
𝐵
] = [
𝑀
]4! /%$*.(-+#$! 9*%! $%! 1/%$%'(-'! %'! .-$! (-2.-$! k! <! b!
/%$1%0(,&-)%'(%4!
Tabla 5
Tabla de convulación de matrices max-min entre
las matrices (causas, causa-efecto) [
𝐴
] [
𝑀
]
E1
E2
E3
E4
E5
C1
0.9
0.6
C2
0.7
0.6
C3
0.6
0.6
C4
0.6
0.6
C5
0.7
0.6
C6
0.7
0.6
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
Tabla 6
Tabla de convulación max-min entre matrices
[(causas, causa-efecto) (efectos)] [
𝐴
] [
𝑀
] [
𝐵
] = [
𝑀
]
E1
E2
E3
E4
E5
E6
C1
0.7
0.9
0.7
0.6
0.7
0.7
C2
0.7
0.7
0.7
0.6
0.7
0.6
C3
0.7
0.7
0.6
0.6
0.7
0.7
C4
0.7
0.7
0.6
0.6
0.7
0.7
C5
0.7
0.7
0.7
0.7
0.7
0.7
C6
0.8
0.7
0.7
0.7
0.8
1
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
;-/-!-.!8,'-.4!+%(%/),'-/!.-!,'0,+%'0,-!6.#2-.!%'!.-!)-(/,5!9*%!)*%$(/-!.#$!%8%0(#$!#.&,+-+#$!?_-2.-!X@4!)-(/,5!9*%!
/%0#6%! .-! ,'0,+%'0,-! 9*%! 0-+-! *'#! +%! .#$! ,'+,0-+#/%$! +%! .-! =>A! (,%'%'! $#2/%! .#$! ,'+,0-+#/%$! +%! +%$-//#..#!
$#$(%',2.%!<!9*%4!+%!)-'%/-!+,/%0(-4!'#!8*%/#'!0-.,8,0-+#$:!T-(/,5!9*%!$%!0-.0*.-!/%$(-'+#!.#$!/%$*.(-+#$!+%!.-!
)-(/,5!+%!0#'&*.-0,E'!6.#2-.!<!.-!)-(/,5!0-*$-!%8%0(#n!
𝑶
= -
[
𝑴
]
-
𝑴
.
Tabla 7
Tabla de efectos olvidados
E1
E2
E3
E4
E5
E6
C1
0
0.1
0
C2
0
0.1
0
C3
0.2
0.1
0
C4
0.1
0.1
0.1
C5
0
0.1
0
C6
0.2
0.1
0.2
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 117
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
A'! #1,',E'! +%! .#$! %L1%/(#$4! .#$! &-.#/%$! $%f-.-+#$! %'! .-! -1.,0-0,E'! +%.! )V(#+#! 9*%! /%1/%$%'(-'! .#$! %8%0(#$!
#.&,+-+#$!8*%/#'!(/%$!?_-2.-!^@:!>%!%'0#'(/E!9*%!.#$!8-0(#/%$!+%!/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#4!0-+%'-!+%!
$*),',$(/#! <! 1/30(,0-$! .-2#/-.%$4! -! (/-&V$! +%! #(/#$! 8-0(#/%$! 0#)#! .-$! 0#)*',0-0,#'%$! %! ,'8/-%$(/*0(*/-! <!
0#)1%(,(,&,+-+!,'8.*<%'!%'!.-!2e$9*%+-!+%!*'!+%$-//#..#!$#$(%',2.%!%'!TVL,0#:!
Tabla 8
Tabla de efectos olvidados
de mayor incidencia
RSE
DS
𝑴
[
𝐴
]
[
𝑀
]
[𝑴]
[𝑴]𝑴
C2 Prácticas
laborales
E5 Infraestructura y
Comunicaciones
0.4
0.6
0.7
0.3
C3 Responsabilidad
sobre el producto
E5 Infraestructura y
Comunicaciones
0.4
0.6
0.7
0.3
C6 Gestión
ambiental
E1 Competitividad
país
0.5
0.7
0.8
0.3
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
=%$1%0(#!-!.-!&-/,-2.%!;/30(,0-$!.-2#/-.%$4!.#$!%L1%/(#$!7-'!#1,'-+#!9*%!(,%'%!*'-!,'0,+%'0,-!+%!I:P!?,'0,+%'0,-!
)#+%/-+-@4!%'!.-!&-/,-2.%!g'8/-%$(/*0(*/-!<!0#)*',0-0,#'%$4!)3$!$,'!%)2-/6#4!%L,$(%!*'-!&-/,-2.%!,'(%/1*%$(-!
F#)1%(,(,&,+-+!1-B$!%'! .-!9*%!.-$!;/30(,0-$!.-2#/-.%$! (,%'%'!*'-!,'0,+%'0,-! +%!I:X!9*%!-! $*!&%5!,'8.*<%! %'!.-!
&-/,-2.%! g'8/-%$(/*0(*/-! <! 0#)*',0-0,#'%$! #0-$,#'-'+#! *'-! ,'0,+%'0,-! -0*)*.-+-! +%!I:b4! 1#/! .#! (-'(#4! .-!
+,8%/%'0,-!+%!I:K!$%!0#'$,+%/-!0#)#!%.!&-.#/!#.&,+-+#:!
U$,),$)#4!%'!.-!&-/,-2.%!/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#4!.#$!%L1%/(#$!7-'!#1,'-+#!9*%!(,%'%!*'-!,'0,+%'0,-!
+%! I:P! ?,'0,+%'0,-! )#+%/-+-@4! %'! .-! &-/,-2.%! g'8/-%$(/*0(*/-! <! 0#)*',0-0,#'%$4! )3$! $,'! %)2-/6#4! %L,$(%! *'-!
&-/,-2.%!,'(%/1*%$(-!F#)1%(,(,&,+-+!1-B$!%'!.-!9*%!.-!=%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#!(,%'%'!*'-!,'0,+%'0,-!
+%! I:X! 9*%! -! $*! &%5! ,'8.*<%! %'! .-! &-/,-2.%! g'8/-%$(/*0(*/-! <! 0#)*',0-0,#'%$! #0-$,#'-'+#! *'-! ,'0,+%'0,-!
-0*)*.-+-!+%!I:X4!1#/!.#!(-'(#!.-!+,8%/%'0,-!%$!+%!I:K!9*%!+%!,6*-.!8#/)-4!$%!0#'$,+%/-!0#)#!*'!%8%0(#!#.&,+-+#:!
U)2-$!&-/,-2.%$4!;/30(,0-$!.-2#/-.%$!<!=%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#4!(,%'%'!*'!%8%0(#!#.&,+-+#!+%!I:K!%'!
g'8/-%$(/*0(*/-! <! 0#)*',0-0,#'%$4! 1#/!.#! 9*%! %$(%! /%$*.(-+#! 1*%+%! $%/! 0#'$,+%/-+#! 1#/! .#$! #/6-',$)#$! 9*%!
&-.e-'!.-!=>A!1-/-!1#/!*'!.-+#4!6%'%/-/!1/#6/-)-$!9*%!1/#1,0,%'!%.!8#/(-.%0,),%'(#!+%.!/%$1%(#!-!.#$!+%/%07#$!
.-2#/-.%$! <! %.! (/-2-C#! +,6'#! 0#'! )-<#/! $,6',8,0-'0,-4! <! 1#/! #(/#4!6%'%/-/! 1/#6/-)-$! 9*%! 1/#1,0,%'! %.!
8#/(-.%0,),%'(#!+%!.-!=%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#!<!/%$1%(#!-!.#$!+%/%07#$!+%!.#$!0#'$*),+#/%$4!<!0#'!%..#!
,'0,+,/! +%! )-'%/-! )3$! $,6',8,0-(,&-! %'! (%)-$! +%! +%$-//#..#! %'! g'8/-%$(/*0(*/-! <! 0#)*',0-0,#'%$:! _%)-$! 9*%!
1/#1,0,-'!)-<#/!F#)1%(,(,&,+-+!1-B$:!
c,'-.)%'(%4! /%$1%0(#! -! .-! &-/,-2.%! R%$(,E'! -)2,%'(-.! %)1/%$-/,-.! .#$! %L1%/(#$! 7-'! #1,'-+#! 9*%! (,%'%! *'-!
,'0,+%'0,-!+%!I:k!?)%+,-@4!%'!.-!&-/,-2.%!F#)1%(,(,&,+-+!1-B$4!)3$!$,'!%)2-/6#4!%L,$(%!*'-!&-/,-2.%!,'(%/1*%$(-!
g'8/-%$(/*0(*/-!<!0#)*',0-0,#'%$!%'!.-!9*%!.-!R%$(,E'!-)2,%'(-.!!(,%'%!*'-!,'0,+%'0,-!+%!I:^!9*%!-!$*!&%5!,'8.*<%!
%'!.-!&-/,-2.%!F#)1%(,(,&,+-+!#0-$,#'-'+#!*'-!,'0,+%'0,-!-0*)*.-+-!+%!I:^4!1#/!.#!(-'(#!.-!+,8%/%'0,-!+%!I:K!$%!
0#'$,+%/-!0#)#!%.!&-.#/!#.&,+-+#!#!%8%0(#!#.&,+-+#4!,'8#/)-0,E'!9*%!1*%+%!$%/!0#'$,+%/-+-!1#/!.#$!#/6-',$)#$!
9*%!&-.e-'!.-!=%$1#'$-2,.,+-+!>#0,-.!A)1/%$-/,-.!-.!6%'%/-/!1/#6/-)-$!%'!%.!8#/(-.%0,),%'(#!+%!0#2%/(*/-!+%!.#$!
,)1-0(#$!%'!%.!)%+,#!-)2,%'(%!<-!9*%!%$(#!)%C#/-/B-!.-!0#)1%(,(,&,+-+!+%.!1-B$:!
"#$!/%$*.(-+#$!1/%$%'(-+#$!%'!.-!(-2.-!]!,'+,0-'!9*%!.-$!/%.-0,#'%$!+%!0-*$-!-!%8%0(#!9*%!,',0,-.)%'(%!8*%/#'!
&-.#/-+-$!)#+%/-+-)%'(%!$#'!.-$!9*%!'#!(,%'%'!,'0,+%'0,-!%'!.-!)-(/,5!+%!,'0,+%'0,-$!+,/%0(-$4!-.!8,'-.4!%'!.-!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 118
)-(/,5!+%!%8%0(#$!#.&,+-+#$4!$%!#2$%/&-!9*%!%L,$(%!*'-!/%.-0,E'!+%!,'0,+%'0,-!2-C-!?I:K@4!0#'!.#!0*-.!$%!7-2B-!
#.&,+-+#!0#'$,+%/-/!%$(-$!,'0,+%'0,-$4!9*%!8*%/#'!/%0*1%/-+-$!0#'!.-!-1.,0-0,E'!+%.!)#+%.#n!!
CAUSAS
EFECTOS
C2 Prácticas Laborales
E5 Infraestructura y Comunicaciones
C3 Responsabilidad sobre el producto
E5 Infraestructura y Comunicaciones
G6 Gestión ambiental
E1 Competitividad país
!
A$(#$!/%$*.(-+#$!)*%$(/-'!9*%!%L,$(%!*'!2-C#!6/-+#!+%!#.&,+#!%'!.-!,'0,+%'0,-!+%!.#$!,'+,0-+#/%$!+%!=>A!%'!.#$!
+%!G>4!.#! 9*%! $%!(/-+*0%!%'! 1#0-$! ,)1.,0-0,#'%$!+%/,&-+-$!+%! ,'0,+%'0,-$! '#!0#'$,+%/-+-$!#! '#! (#)-+-$!%'!
0*%'(-!%'!$*!C*$(-!,'(%'$,+-+4!.#!9*%!+%C-!+%!)-',8,%$(#!9*%!.-!)-<#/!1-/(%!+%!%..-$!$B!$#'!0#'$,+%/-+-$!1#/!.#!
9*%!.-!=>A!%'!.-!&#5!+%!%L1%/(#$4!$%!0#'$,+%/-!*'!,)1*.$#/!+%.!+%$-//#..#!$#$(%',2.%:!!
U.!,6*-.!9*%!.#!,+%'(,8,0-!;#/(%/!<!N/-)%/!?HIJJ@!9*,%'%$!-$%6*/-'!9*%!h.-$!%)1/%$-$!+%2%'!/%0#'%0(-/!$*!VL,(#!
+%!'%6#0,#$! 0#'!%.!1/#6/%$#!$#0,-.j4!.#$!%8%0(#$! #.&,+-+#$!,+%'(,8,0-+#$!%'! %$(-!,'&%$(,6-0,E'4!9*%!+%2%'!$%/!
(#)-+#$! %'! 0*%'(-! 1-/-! )%C#/-/! .-$! %$(/-(%6,-$! %)1/%$-/,-.%$! %'! .-! +,)%'$,E'! $#0,-.! ?1/30(,0-$! .-2#/-.%$! <!
/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#@!.#6/-'!+%!)-'%/-!$,6',8,0-(,&-!-(%'+%/!.-!1/#2.%)3(,0-!$#0,-.!<!-0#/+%!-!.#$!
%L1%/(#$! 0#'$*.(-+#$4! +%! )-'%/-! ,'+,/%0(-4! (%'%/! *'! %8%0(#! +%! )%C#/-! %'! .-$! 1#.B(,0-$! +%! ,'8/-%$(/*0(*/-! <!
0#)*',0-0,#'%$:!
;#/!#(/#!.-+#4!%.!(%/0%/!%8%0(#!#.&,+-+#!%$!.-!6%$(,E'!-)2,%'(-.!+%!.-$!%)1/%$-$4!.#!9*%!+%!0#'$,+%/-/$%4!,'0,+,/B-!
+%!)-'%/-!,'+,/%0(-!%'!.-!0#)1%(,(,&,+-+!+%!TVL,0#:!"-!6%'%/-0,E'!+%!&-.#/!-!1-/(,/!+%!.-!%8,0,%'0,-!%'!.-!6%$(,E'!
-)2,%'(-.!%'!.#$!'%6#0,#$!0#'0*%/+-!0#'!.#!)-',8%$(-+#!1#/!-*(#/%$!0#)#!;#/(%/!M!",'+%!?J]]k@4!N-(-/5<'-!
?HIJ]@!<!T##'!?HIIX@4!9*,%'%$!1#'%'!+%!)-',8,%$(#!.-!,)1#/(-'0,-!+%!.-!%0#S%8,0,%'0,-4!.-!1/#+*00,E'!)3$!.,)1,-4!
%0#'#)B-! 0,/0*.-/4! %'(/%! #(/-$! 1-/-! .-! 6%$(,E'! +%! 1/#0%$#$! %$(/-(V6,0#$! +%! 0#)1%(,(,&,+-+! $#$(%',2.%! %'! .#$!
'%6#0,#$:!!
U$,),$)#4! N-(-/5<'-! ?HIJ]@! )*%$(/-! 9*%! %.! +%$-//#..#! $#$(%',2.%! $%! -.0-'5-! $,%)1/%! <! 0*-'+#! .-$! %)1/%$-$!
$#$(%',2.%$! 6%'%/%'! &-.#/! -.0-'5-'+#! )%(-$! %0#'E),0-$4! %0#.E6,0-$! <! $#0,-.%$4! +%'#),'-+#! (-)2,V'! &-.#/!
$#$(%',2.%!?R#+B'%5S=%<%$4!RE)%5ST#'6%!et al.4!HIHH@:!T,%'(/-$!9*%!N/,$(,'-!O%/)-''!?HIIP@!0#'$,+%/-!9*%!-!
.-!=>A!0#)#!.-!$#.*0,E'!1-/-!-.0-'5-/!.#$!D2C%(,&#$!+%.!G%$-//#..#!>#$(%',2.%!?DG>@!<!;/-'C-.,!?HIJJ@!9*,%'!+%C-!
+%! )-',8,%$(#! 9*%! $%! +%2%'! 1#(%'0,-/! '*%&-$! )%(#+#.#6B-$! %! ,'$(/*)%'(#$! 1-/-! .-! ,)1.%)%'(-0,E'! +%!
%$(/-(%6,-$!+%!G>v=>A!%'!.-$!%)1/%$-$:!A8%0(#$!D.&,+-+#$4!'#$!1%/),(,E4!-*'9*%!0#'!*'!6/-+#!+%!$,6',8,0-'0,-!
2-C#4!,+%'(,8,0-/!%8%0(#$!+%!$%6*'+#!#/+%'!+%!=>A!%'!.-$!)%(-$!+%.!G>!%'!TVL,0#:!
4. Conclusiones
U0(*-.)%'(%4! ','6*'-! #/6-',5-0,E'! )#+%/'-! 0#'$(/*<%! %$(/-(%6,-$! 2-$-+-$! %'! .-! 0/%-0,E'! +%! &-.#/! $E.#! 0#'!
0/,(%/,#$!%0#'E),0#$:!"-$!+,)%'$,#'%$!$#0,-.!<!-)2,%'(-.!$#'!,'+,$1%'$-2.%$!1-/-!,+%'(,8,0-/!.-$!1/30(,0-$!9*%!.%$!
1%/),(-'!-(%'+%/!.#$!0#)1/#),$#$!0#'!$*$!6/*1#$!+%!,'(%/V$!<!0#'!%..#!6%'%/-/!&-.#/!$#$(%',2.%:!
"-!-1.,0-0,E'!+%.!)#+%.#!+%!A8%0(#$!D.&,+-+#$!1%/),(,E4!%'0#'(/-/!-.6*'-$!&-/,-2.%$!0#'!6/-+#!+%!#.&,+#4!0#'!
$,6',8,0-'0,-! 2-C-:! F#)#! $%! +,$0*(,E4! %'(/%! .-$! &-/,-2.%$! ,'(%/1*%$(-$! )3$! /%1/%$%'(-(,&-$! $%! %'0*%'(/-'4! .-!
/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#4!.-!/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#!<!.-!6%$(,E'!-)2,%'(-.:!"#!9*%!$,6',8,0-!
9*%! %.! R#2,%/'#! +%! TVL,0#! 1#+/B-! 6%$(,#'-/! $*! %L1#$,0,E'! -.! /,%$6#! 7-0,-! %.! +%$-//#..#! $#$(%',2.%! +%! )%C#/!
)-'%/-! $,! -(,%'+%! %$(#$! -$1%0(#$4! ,)1*.$-'+#! -! 9*%! .-$! %)1/%$-$! -$*)-'! 0#)1/#),$#$! 0#'! %$(/-(%6,-$!
0#/1#/-(,&-$!,'(%6/-+-$!+%!/%$1#'$-2,.,+-+!$#0,-.4!<!8#)%'(-/!%.!+%$-//#..#!<!*$#!+%!%$(3'+-/%$!<!1/30(,0-$!+%!
,'8#/)-0,E'!9*%!1/#)*%&-'!.-!=%$1#'$-2,.,+-+!>#0,-.!%'!(#+-$!.-$!%'(,+-+%$!%)1/%$-/,-.%$:!
A.!*$#!+%!.-!)%(#+#.#6B-!+%!%8%0(#$!#.&,+-+#$!'#$!1%/),(,E!%'0#'(/-/!%8%0(#$!+%!$%6*'+#!#/+%'4!'#!+%(%0(-+#$!
1#/!1-/(%!+%!.#$!%L1%/(#$!%'!*'-!1/,)%/-!,'$(-'0,-4!<!0#'!%..#!1/#1#/0,#'-/!-!.#$!-0(#/%$!,'&#.*0/-+#$!%'!.-!(#)-!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 119
+%!+%0,$,#'%$!*'-!7%//-),%'(-!9*%!.%$!1%/),(-!8#/)*.-/!%$(/-(%6,-$!%)1/%$-/,-.%$!0%'(/-+-$!%'!.-!(%#/B-!+%!.-!
/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.4! <!1#.B(,0-$!1e2.,0-$! 9*%!.-$!8#)%'(%':!A$(#!6/-0,-$!-!9*%!-.!/%.-0,#'-/!.-$!
+,$(,'(-$!+,)%'$,#'%$!+%!.-!=>A!<!+%.!G>4!$%!%'0*%'(/-'!%8%0(#$!#.&,+-+#$!9*%!7-2/3!9*%!1#(%'0,-/!1-/-!6%'%/-/!
)-<#/%$!,)1-0(#$!1#$,(,&#$!%'!.-!$#0,%+-+!<!%.!)%+,#!-)2,%'(%:!!
A$(#$! +-(#$! ,'+,0-'! 9*%! %$! '%0%$-/,#! %)1%5-/! -! +,$%f-/! %$(/-(%6,-$! 0#/1#/-(,&-$! <! 1#.B(,0-$! 1e2.,0-$! 9*%!
8-&#/%50-'!.-!/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.4!<-!9*%!.-!)-<#/B-!+%!.-$!#/6-',5-0,#'%$!%'!TVL,0#!/%0#'#0%'!
9*%!.-!=%$1#'$-2,.,+-+!>#0,-.!(,%'%!*'!1-1%.!,)1#/(-'(%!%'!$*!+%$-//#..#4!$,'!%)2-/6#4!-0%1(-'!9*%!-e'!(,%'%'!
)*07#!9*%!(/-2-C-/!1-/-!0#'$#.,+-/.-!?=%$1#'$-2.%4! HIJ]@: ;#/!.#!9*%! ,'0.*,/!%'!.-! -6%'+-!1e2.,0-!(%)-$!+%!
/%$1#'$-2,.,+-+! $#0,-.! %)1/%$-/,-.4! '#! /%$*.(-! (-'! 0#'(/#&%/$,-.! 0#)#! 1#+/B-! $%/! .#! /%.-0,#'-+#! -! .-!
#2.,6-(#/,%+-+!+%!%$(-$!1/30(,0-$:!A$!%'!%$(#$!/#.%$!9*%!.#$!6#2,%/'#$!<!-+),',$(/-0,#'%$!1e2.,0-$!(,%'%'!*'!1-1%.!
8*'+-)%'(-.4!+,8B0,.)%'(%!$*$(,(*,2.%!1-/-!8#)%'(-/!.-!,'0#/1#/-0,E'!+%!1/30(,0-$!+%!$#$(%',2,.,+-+!%'!(#+-$!.-$!
#/6-',5-0,#'%$:!
G%/,&-+#!+%!%$(-!,'&%$(,6-0,E'!9*%+-!+%!)-',8,%$(#!9*%!$%!/%9*,%/%!+%!*'!-'3.,$,$!)3$!1/#8*'+#!%'!2e$9*%+-!
+%!'*%&#$!%8%0(#$!9*%!1%/),(-'!+%.,'%-/!)%C#/%$!%$(/-(%6,-$!+%!$#$(%',2,.,+-+!%'!.-$!%)1/%$-$!%'!TVL,0#!1-/-!
%&-.*-/!$*!,)1-0(#!,'+,&,+*-.!%'!.#$!,'+,0-+#/%$!+%.!G%$-//#..#!>#$(%',2.%:!
Referencias bibliográficas
U.8-/#!F-.+%/E'4!R:!R:!?HIHH@:!"#$!%8%0(#$!+%!$%6*'+-!6%'%/-0,E'!%'!.-!6%$(,E'!%)1/%$-/,-.:!g'9*,%(*+!
A)1/%$-/,-.4!HH?J@4!gSgm:!7((1$nvv+#,:#/6vJI:J]IkKvIJHJJIP^:JPKk]!!
U.8-/#SF-.+%/E'4!R:!R:4!R#+,'%5S=%<%$4!i:!":4!RE)%5ST#'6%4!=:4!U.8-/#SR-/0B-4!m:!R:4!M!R,.!"-8*%'(%4!U:!T:!
?HIJ]@:!c#/6#((%'!%88%0($!,'!(7%!&-.*-(,#'!#8!(7%!$#0,-.!Z%..S2%,'6!,'+%L!,'!T%L,0#w$!$*$(-,'-2.%!
+%&%.#1)%'(:!Fuzzy Economic Review, 2019, vol. 24, num. 1, p. 67-
81:!!7((1$nvv+#,:#/6vJI:HkJIHv8%/:HIJ]:IJ:IP!!
a.&-/%54!R:!?HIJb@!T#+%.#!+%!A8%0(#$!D.&,+-+#$!<!%L1#$,0,E'!-.!/,%$6#!0-)2,-/,#!%'!;`TA>!)-'*8-0(*/%/-$:!
TEACS4!Uf#!^4!ie)%/#!J^4!%'%/#SC*',#!HIJb4!11!bXS^P!!
F7-*0-4!T:!;:!?HIJP@:!Empresas, empresarios y contextos en la gestión del desarrollo local.!A'!F7-*0-!T:!;4!
?0##/+,'-+#/@4!Desarrollo Local: actores, organizaciones y procesos desde distintos ámbitos (material de
docencia y la investigación), México. Universidad Michoacana de San Nicolás de Hidalgo, Coordinación de
la Investigación Científica. 95-122
G%!.-!F*%$(-!R#'53.%54!T:4!;-/+#!O%//-$(,4!A:4!M!;-/%+%$!m359*%54!W:!G:!?HIJk@:!g+%'(,8,0-0,E'!+%!g'+,0-+#/%$!
/%.%&-'(%$!+%.!+%$%)1%f#!=>A!)%+,-'(%!.-!*(,.,5-0,E'!+%!(V0',0-$!)*.(,0/,(%/,#:!Innovar4!Hk?kk@4!XkS^^:!
7((1$nvv+#,:#/6vJI:JkPPbv,''#&-/:&Hk'kk:PXJ]X!!!
R,.SU.*C-4!W:!?J]]]@:!Elements for a theory of decision in uncertainty:!i%(7%/.-'+$n!N.*Z%/!U0-+%),0!
;*2.,$7%/:!7((1$nvv+#,:#/6vJI:JIIXv]X^SJSPXkXSKIJJSJ!!
R,.S"-8*%'(%4!U:!M!Y-/0%..#$!+%!;-*.-4!":!?HIJJ@:!"-!6%$(,E'!+%!.#$!6/*1#$!+%!,'(%/V$n!*'-!/%8.%L,E'!$#2/%!.#$!
+%$-8B#$!-!.#$!9*%!$%!%'8/%'(-'!.-$!%)1/%$-$!%'!.-!2e$9*%+-!+%!.-!$#$(%',2,.,+-+!%)1/%$-/,-.. Revista de
métodos cuantitativos para la economía y la empresa!?JJ@:!;36,'-$!XJx]I:!W*',#!+%!HIJJ:!=%0*1%/-+#!+%!
7((1$nvvZZZ:*1#:%$v/%&,$(-$v,'+%L:171v=%&T%(F*-'(v-/(,0.%v&,%ZvHI]k!!
R,.S"-8*%'(%4!U:T:!M!Y-/0%..#$!+%!;-*.-4!":!?HIJI@:!y'-!-1.,0-0,E'!+%!.-!)%(#+#.#6B-!+%!.#$!%8%0(#$!#.&,+-+#$n!
"#$!8-0(#/%$!9*%!0#'(/,2*<%'!-.!0/%0,),%'(#!$#$(%',2.%!+%!.-!%)1/%$-:!Cuadernos del CIMBAGE!?HIJI@!iz!
JH4!HKSkH:!g>>in!JbbbSkJJH:!G,$1#',2.%!%'n!!!7((1$nvvZZZ:/%+-.<0:#/6v-/(,0*.#:#-p,+tPbHJKKH]IIH!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 120
R#+B'%5S=%<%$4!i:"4!RE)%5ST#'6%4!=:4!F-.+%/E'SR*(,V//%54!U:!M!U.8-/#SF-.+%/E'!?HIHH@:!A88,0,%'0<!U'-.<$,$!#8!
T%L,0-'!>(#0[!AL07-'6%!>*$(-,'-2.%!c,/)$.!Revista Mexicana de Economía y Finanzas:!m#.:!JX4!ie):!J:!
A'%/#!S!T-/5#!HIHH4!11:!JSHH:!GDgn!7((1$nvv+#,:#/6vJI:HJ]J]v/%)%8:&JX,J:P^J!!
R#+B'%5S=%<%$4!i:":4!RE)%5ST#'6%4!=:4!U.8-/#SF-.+%/E'4!R:R:4!F-.+%/E'SR*(,V//%54!U:!?HIHH@:!Sustainable
Value: An Empirical Research on Large Firms:!g'n!"%E'SF-$(/#4!A:4!Y.-'0#ST%$-4!c:4!U.8-/#SR-/0B-4!m:4!R,.S
"-8*%'(%4!U:T:4!T%/,6E4!W:T:4!N-01/5<[4!W:!?%+$:@!>#8(!F#)1*(,'6!-'+!c*55<!T%(7#+#.#6,%$!,'!g''#&-(,#'!
T-'-6%)%'(!-'+!>*$(-,'-2,.,(<:!"%0(*/%!i#(%$!,'!i%(Z#/[$!-'+!><$(%)$4!&#.:!KKX:!>1/,'6%/4!F7-):!
7((1$nvv+#,:#/6vJI:JIIXv]X^SKSIKIS]bJkISK{JP!
R#'53.%5S>-'(#<#4!c:4!c.#/%$S=#)%/#4!Y:4!R,.S"-8*%'(%4!U:T:4!U),6*%(ST#.,'-4!W:":!?HIJX@:!_%#/B-!+%!.#$!%8%0(#$!
#.&,+-+#$!<!$*!-1.,0-0,E'!%'!%.!+%$-//#..#!+%!.-!%)1/%$-:!Cuadernos CIMBAGE!iz!J]4!H|!A+,0,E'!?HIJX@!kJS
XX:!7((1nvv+L:+#,:#/6vJI:HJ]J]v/%)%8:&JP,J:KbJ!!
O%/)-'4!N!?HIIP@!F#/1#/-(%!>#0,-.!=%$1#'$,2,.,(<!-'+!>*$(-,'-2.%!G%&%.#1)%'(n!_7%!A*/#1%-'!y',#'!g',(,-(,&%!
-$!-!F-$%!>(*+<.!Indiana Journal of Global Legal Studies. m#:!JJ4!g$$*%!H4!U/(,0.%!b:!;-6%$!HIkS
HKH:!!7((1$nvv+#,:#/6vJI:H]X]v6.$:HIIP:JJ:H:HIk!!
g'8#/)%!Y/*'+(.-'+4!yi!?J]^X@:!Report of the World Commission of Environment and Development: Our
Common Future. D$.#:!7((1$nvv$*$(-,'-2.%+%&%.#1)%'(:*':#/6v0#'(%'(v+#0*)%'($vk]^X#*/S0#))#'S
8*(*/%:1+8!!F#'$*.(-+#!%.!HH!+%!C*',#!+%!HIJX:!
g>D!HbIII:!?HIJJ@:!Guía de Responsabilidad Social.!TVL,0#:!g'$(,(*(#!T%L,0-'#!+%!i#/)-.,5-0,E':!
N-(-/5<'-!",05)-'$[-SN#10%Z,054!N-(-/5<'-!T,5%/-!-'+!;-*.-!;<1\-05!?HIJ]@:!F#/1#/-(%!>#0,-.!=%$1#'$,2,.,(<!
-'+!>*$(-,'-2.%!G%&%.#1)%'(!8#/!F/%-(,'6!m-.*%!8#/!cTFR!>%0(#/!A'(%/1/,$%s. Sustainability,!114!k^I^Q!
7((1$nvv+#,:#/6vJI:KK]Iv$*JJHIk^I^!!
N-*8)-''4!U:Q!R,.SU.*C-4!W:!?J]^]@:!Modelos para la investigación de efectos olvidados:!A+,(#/,-.!T,..-+#,/#:!m,6#:!
A$1-f-!!
N;TR!?HIHJ@!G%$-//#..#!>#$(%',2.%!%'!TVL,0#!HIHJ:!A&#.*0,E'!+%!.-!6%$(,E'!U>R!<!$*!,)1-0(#!%'!.#$!'%6#0,#$:!
N;T!TVL,0#:!R#2,%/'#!F#/1#/-(,&#:!
N#.[4!U:!?HIJb@!_7%!$#0,-.!/%$1#'$,2,.,(<!#8!,'(%/'-(,#'-.!2*$,'%$$n!c/#)!%(7,0$!-'+!(7%!%'&,/#')%'(!(#!F>=!-'+!
$*$(-,'-2.%!+%&%.#1)%'(:!Journal of World Business4!m#.:!kJ4!g$$*%!J4!1-6%$!HKS
KP:!!7((1$nvv+#,:#/6vJI:JIJbvC:CZ2:HIJk:I^:IJI!!
"-(#*07%4!>:!?HIJK@:!Pequeño tratado del decrecimiento sereno.!y:!F7,-1-$4!A+:!>-'!F/,$(#2-.!+%!.-$!F-$-$4!
F7,-1-$4!TVL,0#:!A+,0,#'%$!F,+%0,:!
"%884!A:!?HIIk@:!Ecología y Capital!?b|!%+:@:!?>:!}},4!A+:@!TVL,0#n!>,6.#!&%,'(,*'#!%+,(#/%$4!>:U:!+%!F:m:!
T-/(B'%5!U.,%/4!W:!?HIIJ@:!Economía Ecológica y política ambiental.!?H|!%+,0,E'!%+:@:!TVL,0#n!cFA:!
T-/(B'%54!U:4!R#'53.%54!T:4!m%/-4!;:!>:4!c.#/%$4!g:4!c.#/%$4!=:4!Y-+,..#4!T:!?HIJ^@:!g'0#/1#/-0,E'!+%!.-!
$*$(%'(-2,.,+-+!%'!%.!)#+%.#!+%!'%6#0,#!+%!.-$!%)1/%$-$!)3$!6/-'+%$!+%!.-!,'+*$(/,-!+%.!0%)%'(#!%'!
TVL,0#4!-!(/-&V$!+%!.-!6%$(,E'!%$(/-(V6,0-:!European Scientific Journal:!m#.:!JP4!iz!KP4!11!JbS
KX:!!7((1$nvv+#,:#/6vJI:J]IPPv%$C:HIJ^:&JP'KP1Jb!!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista EspaciosVol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 121
T##'4!W:!?HIIX@!_7%!0#'(/,2*(,#'!#8!0#/1#/-(%!$#0,-.!/%$1#'$,2,.,(<!(#!$*$(-,'-2.%!+%&%.#1)%'(. Sustainable
Development:!m#.*)%!Jk4!g$$*%!k:!>%1(%)2%/SD0(#2%/!HIIX:!;-6%$!H]bS
KIb:!7((1$nvv+#,:#/6vJI:JIIHv$+:KPb!!
T#/6-'!>(-'.%<!F-1,(-.!g'&%$()%'(!?HIHJ@:!A>R!=-(,'6$!N%<!g$$*%!c/-)%Z#/[!/%0*1%/-+#!+%!7((1$nvv!
ZZZ:)$0,:0#)v#*/S$#.*(,#'$v%$6S,'&%$(,'6v%$6S/-(,'6$v%$6S/-(,'6$S[%<S,$$*%S8/-)%Z#/[!
DFGA4!?HIJK@:!Líneas Directrices de la OCDE para Empresas Multinacionales:!DAFG!;*2.,$7,'6:!
7((1nvv+$:+#,:#/66vJI:JX^Xv]X^]HbPHIHPKbS%$!!
DwF#''#/4!W:!?HIIJ@:!Causas Naturales. Ensayos de marxismo ecológico.!TVL,0#n!>,6.#!}}g:!
D..%/!U.#'$#4!T:!?HIHJ@!D/,6%'4!%&#.*0,E'!#!o0#'$#.,+-0,E'p!G%!.-!=%$1#'$-2,.,+-+!>#0,-.!F#/1#/-(,&-!%'!.-!
,'+*$(/,-!%L(/-0(,&-!+%!),'%/-.n!%)1/%$-$!)-/)#.,$(-$!%$1-f#.-$!Economía, empresa y justicia. Nuevos
retos para el futuro:!F-1B(*.#!JJH:!G<[,'$#'4!>:":!A$1-f-!!8,.%nvvvy$%/$v,)-0vG#Z'.#-+$v%2##[${]X^S^PS
JKXXSKHbSJ:1+8!!!
;/-'C-.,!Y!?HIJJ@!F#/1#/-(%!>#0,-.!=%$1#'$,2,.,(<!-'+!>*$(-,'-2.%!G%&%.#1)%'(:!F#'8%/%'0%!#'!g'0.*$,&%!M!
>*$(-,'-2.%!R/#Z(7!=#.%!#8!g'+*$(/<4!R#&%/')%'(!-'+!>#0,%(<!F#'8%/%'0%!;/#0%%+,'6$n!HIJJ!g'$(,(*(%!#8!
T-'-6%)%'(!_%07'#.#6<!?gT_@:!
7((1$nvvZZZ:/%$%-/076-(%:'%(v1*2.,0-(,#'vHHXPI]]HH{F#/1#/-(%{>#0,-.{=%$1#'$,2,.,(<{-'+{>*$(-,'-2.%
{G%&%.#1)%'(!!
;#/(%/4!T:!<!",'+%4!F:!?J]]k@:!R/%%'!-'+!F#)1%(,(,&%n!A'+,'6!(7%!>(-.%)-(%:!Harvard Business Review4!
>%1(%)2%/SD0(#2%/:!7((1$nvv72/:#/6vJ]]kvI]v6/%%'S-'+S0#)1%(,(,&%S%'+,'6S(7%S$(-.%)-(%!!
;#/(%/4!T:!M!N/-)%/4!T:!?HIJJ@!"-!0/%-0,E'!+%!&-.#/!0#)1-/(,+#:!Harvard Business Review4!U)V/,0-!"-(,'-:!
A'%/#Sc%2/%/#!HIJJ:!7((1$nvv72/:#/6vHIJJvIJv(7%S2,6S,+%-S0/%-(,'6S$7-/%+S&-.*%!!
;~F!?HIHI@!A>R!D&%/$,67(n!_7%!0#/1#/-(%!G,/%0(#/l$!R*,+%:!=%0*1%/-+#!+%!
7((1$nvvZZZ:1Z0:0#)v*$v%'v$%/&,0%$v6#&%/'-'0%S,'$,67($S0%'(%/v%$6S6*,+%2##[S.-<#*(S8,'-.:1+8!!!
=-*88.%(4!A:!":!?HIJH@:!Responsabilidad Social Empresarial.!TVL,0#4!TVL,0#:!;%-/$#':!
=%$1#'$-2.%!?HIJ]@!Hz!A$(*+,#4!;-'#/-)-!+%!.-!=%$1#'$-2,.,+-+!>#0,-.!%'!TVL,0#!HIJ]:!=%$1#'$-2.%4!TVL,0#:!
=%0*1%/-+#!+%n!!7((1$nvvZZZ:/%$1#'$-2.%:'%(v1#/(8#.,#$v1-'#/-)-S+%S.-S/%$1#'$-2,.,+-+S$#0,-.S%'S
)%L,0#SHIJ]v>%'6%4!;!?HII]@:!A.!/%(#!+%!.-!$#$(%',2,.,+-+!#!.-!/%&#.*0,E'!'%0%$-/,-:!Harvard Deusto
Business Review,!iz!J^J:!;1!H^SKJ:!7((1$nvvZZZ:7-/&-/+S+%*$(#:0#)v%.S/%(#S+%S.-S$#$(%',2,.,+-+S#S.-S
/%&#.*0,#'S'%0%$-/,-!!
m-59*%5!Y-/9*%/#4!U:!?HIIJ@:!Desarrollo Endógeno y Globalización:!D:!<!T-+#%/<4!A+:!O#)#!>-1,%'$4!Jb:!
>#8(Z-/%!c*55<.#6!%'!7((1nvvZZZ:8*55<%0#'#),0$:0#)v8*55<.#6v
!
Esta obra está bajo una Licencia Creative Commons
Atribución-NoComercial 4.0 Internacional
!